Upper Tamakoshi Hydropower (XNEP:UPPER) Cash Conversion Cycle: 153.84 (As of Apr. 2026)

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XNEP:UPPER Upper Tamakoshi Hydropower Ltd XNEP:UPPER
54 GF Score
Price NPR189.10
GF Value NPR201.24
Valuation Fairly Valued
! 2 Warning Signs
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What is Upper Tamakoshi Hydropower Cash Conversion Cycle?

Upper Tamakoshi Hydropower XNEP:UPPER -0.94% 54 Cash Conversion Cycle is 153.84 as of Apr. 2026. GuruFocus rates XNEP:UPPER with a GF Score™ of 54/100 and a GF Value™ of NPR201.24 (Fairly Valued). The stock has 2 warning signs investors should review.

Cash Conversion Cycle is one of several measures of management effectiveness. It equals Days Sales Outstanding + Days Inventory - Days Payable.

Upper Tamakoshi Hydropower's Days Sales Outstanding for the three months ended in Apr. 2026 was 0.
Upper Tamakoshi Hydropower's Days Inventory for the three months ended in Apr. 2026 was 153.84.
Upper Tamakoshi Hydropower's Days Payable for the three months ended in Apr. 2026 was 0.
Therefore, Upper Tamakoshi Hydropower's Cash Conversion Cycle (CCC) for the three months ended in Apr. 2026 was 153.84.


Upper Tamakoshi Hydropower  (XNEP:UPPER) Cash Conversion Cycle Explanation

Generally, the lower this number is, the better for the company. Although it should be combined with other metrics (such as ROE % and ROA %), it can be especially useful for comparing close competitors, because the company with the lowest CCC is often the one with better management.


Be Aware

CCC is most effective with retail-type companies, which have inventories that are sold to customers. Consulting businesses, software companies and insurance companies are all examples of companies for whom this metric is meaningless.

The CCC is one of several tools that can help you evaluate management, especially if it is calculated for several consecutive time periods and for several competitors. Decreasing or steady CCCs are good, while rising ones should motivate you to dig a bit deeper.


Upper Tamakoshi Hydropower Cash Conversion Cycle Related Terms


Upper Tamakoshi Hydropower Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Upper Tamakoshi Hydropower's Cash Conversion Cycle can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Upper Tamakoshi Hydropower Cash Conversion Cycle Chart

Upper Tamakoshi Hydropower Annual Data
Trend Jul18 Jul19 Jul20 Jul21 Jul22 Jul24 Jul25
Cash Conversion Cycle
Get a 7-Day Free Trial 0.00 0.00 -2,498.88 -2,598.27 112.39

Upper Tamakoshi Hydropower Quarterly Data
Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
Cash Conversion Cycle Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 408.88 144.32 49.70 154.03 153.84

Upper Tamakoshi Hydropower Cash Conversion Cycle Competitor Comparison

For the Utilities - Renewable subindustry, Upper Tamakoshi Hydropower's Cash Conversion Cycle, along with its competitors' market caps and Cash Conversion Cycle data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Upper Tamakoshi Hydropower Cash Conversion Cycle vs Utilities - Independent Power Producers Industry

For the Utilities - Independent Power Producers industry and Utilities sector, Upper Tamakoshi Hydropower's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Upper Tamakoshi Hydropower's Cash Conversion Cycle falls into.


XNEP:UPPER
54GF Score
Upper Tamakoshi Hydropower Ltd XNEP:UPPER
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Upper Tamakoshi Hydropower Cash Conversion Cycle Calculation

Cash Conversion Cycle (CCC) measures how fast a company can convert cash on hand into even more cash on hand. This metric looks at the amount of time needed to sell inventory, the amount of time needed to collect receivables and the length of time the company is afforded to pay its bills without incurring penalties.

Cash Conversion Cycle is one of several measures of management effectiveness.

Upper Tamakoshi Hydropower's Cash Conversion Cycle for the fiscal year that ended in Jul. 2025 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=0+112.39-0
=112.39

Upper Tamakoshi Hydropower's Cash Conversion Cycle for the quarter that ended in Apr. 2026 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=0+153.84-0
=153.84

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Cash Conversion Cycle →
What does a Cash Conversion Cycle of 153.84 mean?
Upper Tamakoshi Hydropower (XNEP:UPPER) has a Cash Conversion Cycle of 153.84 as of Apr. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Upper Tamakoshi Hydropower and its competitors.
Is Upper Tamakoshi Hydropower's Cash Conversion Cycle too high?
Upper Tamakoshi Hydropower's current Cash Conversion Cycle is 153.84. The Utilities - Independent Power Producers industry median Cash Conversion Cycle is 25.49. Upper Tamakoshi Hydropower's value of 153.84 is 503.5% above this industry median. Overall, Upper Tamakoshi Hydropower has a GF Score™ of 54/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Upper Tamakoshi Hydropower's Cash Conversion Cycle compare to competitors?
Upper Tamakoshi Hydropower's Cash Conversion Cycle of 153.84 can be compared against companies in the Utilities - Independent Power Producers industry. The industry median Cash Conversion Cycle is 25.49. Upper Tamakoshi Hydropower's value of 153.84 is 503.5% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash Conversion Cycle for an Utilities - Independent Power Producers company?
The median Cash Conversion Cycle among Utilities - Independent Power Producers companies is 25.49, based on 418 companies in the industry. Companies in the top quartile (top 25%) have a Cash Conversion Cycle significantly above this median, while those in the bottom quartile fall well below. However, Cash Conversion Cycle should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Upper Tamakoshi Hydropower's current Cash Conversion Cycle of 153.84 is 503.5% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cash Conversion Cycle mean?
A high Cash Conversion Cycle can signal that a stock is expensive relative to its fundamentals. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Upper Tamakoshi Hydropower and its competitors. For the Utilities - Independent Power Producers industry, the median Cash Conversion Cycle is 25.49 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Upper Tamakoshi Hydropower's current Cash Conversion Cycle is 153.84. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Upper Tamakoshi Hydropower stock overvalued right now?
Based on GuruFocus' analysis, Upper Tamakoshi Hydropower (XNEP:UPPER) is currently considered Fairly Valued. The stock's GF Value™ is NPR201.24, compared to a current price of NPR189.10 — trading 6% below its estimated fair value. The current Cash Conversion Cycle is 153.84 and 503.5% above the Utilities - Independent Power Producers industry median of 25.49. Upper Tamakoshi Hydropower's overall GF Score™ is 54/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash Conversion Cycle calculated?
Cash Conversion Cycle is calculated from a company's financial statements. For Upper Tamakoshi Hydropower (XNEP:UPPER), the current Cash Conversion Cycle is 153.84 as of Apr. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Upper Tamakoshi Hydropower (XNEP:UPPER) Overvalued in 2026?

Based on GuruFocus' analysis, Upper Tamakoshi Hydropower stock appears to be undervalued. The current stock price of NPR189.10 is trading 6% below its estimated GF Value™ of NPR201.24. GuruFocus considers Upper Tamakoshi Hydropower to be Fairly Valued.

Key valuation signals for XNEP:UPPER:

  • Cash Conversion Cycle: 153.84
  • GF Value™: NPR201.24 vs. price of NPR189.10 (6% below fair value)
  • GF Score™: 54/100 with 2 warning signs
  • Industry Position: 503.5% above the Utilities - Independent Power Producers median

No single metric tells the full story. See the XNEP:UPPER stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Upper Tamakoshi Hydropower Business Description

Address Annapurna Marg, Gyaneswor, Kathmandu, NPL
Upper Tamakoshi Hydropower Ltd operates in the utilities sector in Nepal. Its main line of business involves the development of hydropower projects, including detailed feasibility, construction, and operation. The company has developed and is developing the following hydropower projects in the Tamakoshi River basin as follows: the Upper Tamakoshi Hydroelectric Project (UTKHEP), a 456 MW plant already under operation; the Rolwaling Khola Hydroelectric Project; and the diversion of the Rolwaling River to the UTKHEP intake pond. It is engaged in only one business activity: the generation and sale of electricity.
54GF Score

Get the complete analysis for XNEP:UPPER

Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NPR189.10
Price
NPR201.24
GF Value